Taxation of Partnerships and Partners Engaged in Cross-border Transactions Between the US and Germany, Entitlement of Partnerships to Treaty Benefits and Classification Conflicts
Title | Taxation of Partnerships and Partners Engaged in Cross-border Transactions Between the US and Germany, Entitlement of Partnerships to Treaty Benefits and Classification Conflicts PDF eBook |
Author | Martin H. Seevers |
Publisher | |
Pages | 148 |
Release | 2000 |
Genre | Income tax |
ISBN |
Taxation of Partnerships and Partners Engaged in International Transactions : Issues in Cross-border Transactions in Germany and the U.S.
Title | Taxation of Partnerships and Partners Engaged in International Transactions : Issues in Cross-border Transactions in Germany and the U.S. PDF eBook |
Author | M.H. Seevers |
Publisher | |
Pages | |
Release | 2002 |
Genre | |
ISBN |
This study examines basic issues in the taxation of partners and partnerships engaged in international transactions. Special consideration is given to the tax consequences resulting from the use of partnerships in cross-border transactions between the USA and Germany, the entitlement of partnerships to treaty benefits, and classification conflicts.
U.S. Tax Guide for Aliens
Title | U.S. Tax Guide for Aliens PDF eBook |
Author | |
Publisher | |
Pages | 52 |
Release | 1998 |
Genre | Aliens |
ISBN |
Issues in International Partnership Taxation
Title | Issues in International Partnership Taxation PDF eBook |
Author | A. H. M. Daniels |
Publisher | |
Pages | 264 |
Release | 1991 |
Genre | Conflict of laws |
ISBN |
Introduction to the Law of Double Taxation Conventions
Title | Introduction to the Law of Double Taxation Conventions PDF eBook |
Author | Michael Lang |
Publisher | Linde Verlag GmbH |
Pages | 266 |
Release | 2021-04-01 |
Genre | Law |
ISBN | 3709408628 |
The Law of Double Taxation Conventions Cross-border activities or transactions may trigger tax liability in two or more jurisdictions. In order to mitigate the financial burden resulting from these situations, States have entered into numerous double taxation conventions, which provide for rules that allocate the taxing rights between the contracting states. This handbook aims at providing an introduction to the law of double taxation conventions. It is designed for students – irrespective of their national background, but the author believes that it will also be of great help for tax experts who wish to know more about double taxation conventions, as well as for international law experts who wish to understand more about tax law. The handbook does not consider one jurisdiction in particular but rather takes examples from a wide range of different countries and their jurisdictions. It includes an overview of the problem of double taxation, the state practice in the conclusion of double tax conventions and their effects, the interpretation of double taxation conventions and treaty abuse. Furthermore, this updated handbook takes new developments into account occurred since the last edition of the book from 2013, in particular also the changes through OECD’s BEPS project and the Multilateral Instrument. It deals with the latest versions of the OECD Model Tax Conventions on Income and on Capital and the UN Model Double Taxation Convention between Developed and Developing Countries, both published in 2017, as well as the latest version of the OECD Model Double Taxation Convention on Estates and Inheritances and on Gifts.
Federal Taxation of Partnerships and Partners
Title | Federal Taxation of Partnerships and Partners PDF eBook |
Author | William S. McKee |
Publisher | |
Pages | 1320 |
Release | 1977 |
Genre | Partnership |
ISBN |
International Commercial Tax
Title | International Commercial Tax PDF eBook |
Author | Peter Harris |
Publisher | Cambridge University Press |
Pages | 520 |
Release | 2010-07-22 |
Genre | Law |
ISBN | 9780521853118 |
Inspired by a postgraduate course the authors have jointly taught at the University of Cambridge since 2001, Peter Harris and David Oliver use their divergent backgrounds (academia and tax practice) to build a conceptual framework that not only makes the tax treatment of complex commercial transactions understandable and accessible, but also challenges the current orthodoxy of international tax norms. Designed specifically for postgraduate students and junior practitioners, it challenges the reader to think about tax issues conceptually and holistically, while illustrating the structure with practical examples. Senior tax practitioners and academics will also find it useful as a means of refreshing their understanding of the basics and the conceptual framework will challenge them to think more deeply about tax issues.